This descriptive analysis should provide a basis for further modeling of brainstorming and future empirical research in team decision-making. Second, we investigate the comprehensive fraud decision-making process that audit teams are employing in practice, from the consideration of client fraud risk factors to their development of fraud risk assessments and fraud-related audit testing. Third, we examine how the quality of these brainstorming sessions influences auditors’ consideration of fraud and whether variation in this quality has important consequences for the resulting fraud judgments